Masterson Company's budgeted production calls for $59,000$ units in April and $55,000$ units in May of a key raw material that costs $$1\mathrm{.}70$ per unit. Each month's ending raw materials inventory should equal $20\%$ of the following month's budgeted materials. The April $1$ inventory for this material is $11,800$ units. What is the budgeted materials purchases for April?

Multiple Choice

$$104,380.$

$$98,940.$

$$100,300.$

$$80,240.$

$$119,000.$